Nevada § 374A.030 - Sales and Use Tax Account: Remittances; deposits; transfers
Full text of Nevada Nevada Revised Statutes § 374A.030 — Sales and Use Tax Account: Remittances; deposits; transfers, with citation guidance and answers to common questions.
§ 374A.030. Sales and Use Tax Account: Remittances; deposits; transfers
1. All fees, taxes, interest and penalties imposed and all amounts of tax required
to be paid pursuant to this chapter must be paid to the Department in the form of
remittances payable to the Department. 2. The Department shall deposit the payments with the State Treasurer for credit to
the Sales and Use Tax Account in the State General Fund. 3. The State Controller, acting upon the collection data furnished by the Department,
shall monthly: (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest
and penalties collected pursuant to this chapter during the preceding month to the
appropriate account in the State General Fund as compensation to the State for the
cost of collecting the tax. (b) Determine for each county an amount of money equal to any fees, taxes, interest
and penalties collected in or for that county pursuant to this chapter during the
preceding month, less the amount transferred to the State General Fund pursuant to
paragraph (a). (c) Transfer the amount determined for each county to the Intergovernmental Fund and
remit the money to the county school district fund.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374A.030
What does Nevada Revised Statutes § 374A.030 cover?
Section 374A.030 ("Sales and Use Tax Account: Remittances; deposits; transfers") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 374A.030?
A common citation format is "Nevada Revised Statutes § 374A.030" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 374A.030 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.